Intellectual capital disclosure in integrated reports : the effect on firm value
Year of publication: |
2020
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Authors: | Salvi, Antonio ; Vitolla, Filippo ; Giakoumelou, Anastasia ; Raimo, Nicola ; Rubino, Michele |
Published in: |
Technological forecasting & social change : an international journal. - Amsterdam : Elsevier, ISSN 0040-1625, ZDB-ID 280700-2. - Vol. 160.2020, p. 1-8
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Subject: | Disclosure | Firm value | Integrated reporting | Intellectual capital disclosure | Immaterielle Werte | Intangible assets | Berichtswesen | Reporting | Unternehmenswert | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation |
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